Course Modules: Sandbox Course: Barron

🧭 Course Compass

🧭 Course Compass 🧭 Course Compass

Page

Getting Started Getting Started 1

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Page

Meet Your Instructor Meet Your Instructor 2

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Discussion Topic

General Course Questions & Answers General Course Questions & Answers 3

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External Url

Help | Online Student Support Services Help | Online Student Support Services 4

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External Url

Help | Student Well-Being & Mental/Physical Health Help | Student Well-Being & Mental/Physical Health 5

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🦬 Module 1

🦬 Module 1 🦬 Module 1

Page

Module 1 Overview and Schedule Module 1 Overview and Schedule 1

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Page

Module 1 Learning Materials Module 1 Learning Materials 2

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Context Module Sub Header

Learning Activities 3

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Discussion Topic

Module 1 Discussion: Introductions Module 1 Discussion: Introductions 0 4

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Discussion Topic

Module 1 Discussion: [Title] Module 1 Discussion: [Title] 0 5

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Assignment

Module 1 Assignment: [Title] Module 1 Assignment: [Title] 10 6

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Assignment

Module 1 Lucid Chart Assignment Module 1 Lucid Chart Assignment 100 8

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Page

Module 1 Wrap Up & Additional Resources Module 1 Wrap Up & Additional Resources 9

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📚 FROM OPENSTAX: Landing Page

📚 FROM OPENSTAX: Landing Page 📚 FROM OPENSTAX: Landing Page

Page

Welcome to Our Class! Welcome to Our Class! 1

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📚 FROM OPENSTAX: Getting Started (SAMPLE)

📚 FROM OPENSTAX: Getting Started (SAMPLE) 📚 FROM OPENSTAX: Getting Started (SAMPLE)

Context Module Sub Header

Welcome 1

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Page

Being Successful in this Course Being Successful in this Course 3

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Context Module Sub Header

Textbook 6

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Page

Textbook Information & Additional Resources Textbook Information & Additional Resources 7

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Context Module Sub Header

Student Support & Resources 8

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Page

Getting Started with Canvas Getting Started with Canvas 9

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Page

Canvas Quick Links Canvas Quick Links 10

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Page

Student Support Services Student Support Services 11

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Page

Online Learning Resources Online Learning Resources 12

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Page

Tech Services & Computer Resources Tech Services & Computer Resources 13

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Chapter 1

Chapter 1 Chapter 1

External Url

Why It Matters Why It Matters 1

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External Url

1.1 Explain the Importance of Accounting and Distinguish between Financial and Managerial Accounting 1.1 Explain the Importance of Accounting and Distinguish between Financial and Managerial Accounting 2

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External Url

1.2 Identify Users of Accounting Information and How They Apply Information 1.2 Identify Users of Accounting Information and How They Apply Information 3

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External Url

1.3 Describe Typical Accounting Activities and the Role Accountants Play in Identifying, Recording, and Reporting Financial Activities 1.3 Describe Typical Accounting Activities and the Role Accountants Play in Identifying, Recording, and Reporting Financial Activities 4

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External Url

1.4 Explain Why Accounting Is Important to Business Stakeholders 1.4 Explain Why Accounting Is Important to Business Stakeholders 5

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1.5 Describe the Varied Career Paths Open to Individuals with an Accounting Education 1.5 Describe the Varied Career Paths Open to Individuals with an Accounting Education 6

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External Url

Key Terms Key Terms 7

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External Url

Summary Summary 8

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External Url

Multiple Choice Multiple Choice 9

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External Url

Questions Questions 10

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Chapter 2

Chapter 2 Chapter 2

External Url

Why It Matters Why It Matters 1

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External Url

2.1 Describe the Income Statement, Statement of Owner’s Equity, Balance Sheet, and Statement of Cash Flows, and How They Interrelate 2.1 Describe the Income Statement, Statement of Owner’s Equity, Balance Sheet, and Statement of Cash Flows, and How They Interrelate 2

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External Url

2.2 Define, Explain, and Provide Examples of Current and Noncurrent Assets, Current and Noncurrent Liabilities, Equity, Revenues, and Expenses 2.2 Define, Explain, and Provide Examples of Current and Noncurrent Assets, Current and Noncurrent Liabilities, Equity, Revenues, and Expenses 3

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External Url

2.3 Prepare an Income Statement, Statement of Owner’s Equity, and Balance Sheet 2.3 Prepare an Income Statement, Statement of Owner’s Equity, and Balance Sheet 4

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External Url

Key Terms Key Terms 5

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External Url

Summary Summary 6

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External Url

Multiple Choice Multiple Choice 7

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External Url

Questions Questions 8

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External Url

Exercise Set A Exercise Set A 9

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External Url

Exercise Set B Exercise Set B 10

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External Url

Problem Set A Problem Set A 11

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External Url

Problem Set B Problem Set B 12

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Thought Provokers Thought Provokers 13

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Chapter 3

Chapter 3 Chapter 3

External Url

Why It Matters Why It Matters 1

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External Url

3.1 Describe Principles, Assumptions, and Concepts of Accounting and Their Relationship to Financial Statements 3.1 Describe Principles, Assumptions, and Concepts of Accounting and Their Relationship to Financial Statements 2

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External Url

3.2 Define and Describe the Expanded Accounting Equation and Its Relationship to Analyzing Transactions 3.2 Define and Describe the Expanded Accounting Equation and Its Relationship to Analyzing Transactions 3

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External Url

3.3 Define and Describe the Initial Steps in the Accounting Cycle 3.3 Define and Describe the Initial Steps in the Accounting Cycle 4

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External Url

3.4 Analyze Business Transactions Using the Accounting Equation and Show the Impact of Business Transactions on Financial Statements 3.4 Analyze Business Transactions Using the Accounting Equation and Show the Impact of Business Transactions on Financial Statements 5

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External Url

3.5 Use Journal Entries to Record Transactions and Post to T-Accounts 3.5 Use Journal Entries to Record Transactions and Post to T-Accounts 6

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External Url

3.6 Prepare a Trial Balance 3.6 Prepare a Trial Balance 7

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External Url

Key Terms Key Terms 8

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External Url

Summary Summary 9

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External Url

Multiple Choice Multiple Choice 10

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Questions Questions 11

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Exercise Set A Exercise Set A 12

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Exercise Set B Exercise Set B 13

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Problem Set A Problem Set A 14

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Problem Set B Problem Set B 15

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Thought Provokers Thought Provokers 16

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Chapter 4

Chapter 4 Chapter 4

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Why It Matters Why It Matters 1

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4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries 4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries 2

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4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 3

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4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 4

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4.3 Record and Post the Common Types of Adjusting Entries 4.3 Record and Post the Common Types of Adjusting Entries 5

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4.4 Use the Ledger Balances to Prepare an Adjusted Trial Balance 4.4 Use the Ledger Balances to Prepare an Adjusted Trial Balance 6

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4.5 Prepare Financial Statements Using the Adjusted Trial Balance 4.5 Prepare Financial Statements Using the Adjusted Trial Balance 7

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Key Terms Key Terms 8

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Summary Summary 9

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Multiple Choice Multiple Choice 10

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Questions Questions 11

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Exercise Set A Exercise Set A 12

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Exercise Set B Exercise Set B 13

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Problem Set A Problem Set A 14

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Problem Set B Problem Set B 15

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Thought Provokers Thought Provokers 16

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Chapter 5

Chapter 5 Chapter 5

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Why It Matters Why It Matters 1

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5.1 Describe and Prepare Closing Entries for a Business 5.1 Describe and Prepare Closing Entries for a Business 2

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5.2 Prepare a Post-Closing Trial Balance 5.2 Prepare a Post-Closing Trial Balance 3

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5.3 Apply the Results from the Adjusted Trial Balance to Compute Current Ratio and Working Capital Balance, and Explain How These Measures Represent Liquidity 5.3 Apply the Results from the Adjusted Trial Balance to Compute Current Ratio and Working Capital Balance, and Explain How These Measures Represent Liquidity 4

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5.4 Appendix: Complete a Comprehensive Accounting Cycle for a Business 5.4 Appendix: Complete a Comprehensive Accounting Cycle for a Business 5

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Key Terms Key Terms 6

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Summary Summary 7

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Multiple Choice Multiple Choice 8

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Questions Questions 9

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Exercise Set A Exercise Set A 10

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Exercise Set B Exercise Set B 11

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Problem Set A Problem Set A 12

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Problem Set B Problem Set B 13

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Thought Provokers Thought Provokers 14

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Chapter 6

Chapter 6 Chapter 6

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Why It Matters Why It Matters 1

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6.1 Compare and Contrast Merchandising versus Service Activities and Transactions 6.1 Compare and Contrast Merchandising versus Service Activities and Transactions 2

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6.2 Compare and Contrast Perpetual versus Periodic Inventory Systems 6.2 Compare and Contrast Perpetual versus Periodic Inventory Systems 3

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6.3 Analyze and Record Transactions for Merchandise Purchases Using the Perpetual Inventory System 6.3 Analyze and Record Transactions for Merchandise Purchases Using the Perpetual Inventory System 4

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6.4 Analyze and Record Transactions for the Sale of Merchandise Using the Perpetual Inventory System 6.4 Analyze and Record Transactions for the Sale of Merchandise Using the Perpetual Inventory System 5

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6.5 Discuss and Record Transactions Applying the Two Commonly Used Freight-In Methods 6.5 Discuss and Record Transactions Applying the Two Commonly Used Freight-In Methods 6

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6.6 Describe and Prepare Multi-Step and Simple Income Statements for Merchandising Companies 6.6 Describe and Prepare Multi-Step and Simple Income Statements for Merchandising Companies 7

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6.7 Appendix: Analyze and Record Transactions for Merchandise Purchases and Sales Using the Periodic Inventory System 6.7 Appendix: Analyze and Record Transactions for Merchandise Purchases and Sales Using the Periodic Inventory System 8

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Key Terms Key Terms 9

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Summary Summary 10

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Multiple Choice Multiple Choice 11

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Questions Questions 12

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Exercise Set A Exercise Set A 13

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Exercise Set B Exercise Set B 14

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Problem Set A Problem Set A 15

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Problem Set B Problem Set B 16

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Thought Provokers Thought Provokers 17

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Chapter 7

Chapter 7 Chapter 7

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Why It Matters Why It Matters 1

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7.1 Define and Describe the Components of an Accounting Information System 7.1 Define and Describe the Components of an Accounting Information System 2

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7.2 Describe and Explain the Purpose of Special Journals and Their Importance to Stakeholders 7.2 Describe and Explain the Purpose of Special Journals and Their Importance to Stakeholders 3

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7.3 Analyze and Journalize Transactions Using Special Journals 7.3 Analyze and Journalize Transactions Using Special Journals 4

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7.4 Prepare a Subsidiary Ledger 7.4 Prepare a Subsidiary Ledger 5

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7.5 Describe Career Paths Open to Individuals with a Joint Education in Accounting and Information Systems 7.5 Describe Career Paths Open to Individuals with a Joint Education in Accounting and Information Systems 6

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Key Terms Key Terms 7

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Summary Summary 8

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External Url

Multiple Choice Multiple Choice 9

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Questions Questions 10

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Exercise Set A Exercise Set A 11

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Exercise Set B Exercise Set B 12

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Problem Set A Problem Set A 13

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Problem Set B Problem Set B 14

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Thought Provokers Thought Provokers 15

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Chapter 8

Chapter 8 Chapter 8

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Multiple Choice Multiple Choice 1

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8.1 Analyze Fraud in the Accounting Workplace 8.1 Analyze Fraud in the Accounting Workplace 2

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8.2 Define and Explain Internal Controls and Their Purpose within an Organization 8.2 Define and Explain Internal Controls and Their Purpose within an Organization 3

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8.3 Describe Internal Controls within an Organization 8.3 Describe Internal Controls within an Organization 4

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8.4 Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries 8.4 Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries 5

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8.5 Discuss Management Responsibilities for Maintaining Internal Controls within an Organization 8.5 Discuss Management Responsibilities for Maintaining Internal Controls within an Organization 6

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8.6 Define the Purpose of a Bank Reconciliation, and Prepare a Bank Reconciliation and Its Associated Journal Entries 8.6 Define the Purpose of a Bank Reconciliation, and Prepare a Bank Reconciliation and Its Associated Journal Entries 7

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8.7 Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements 8.7 Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements 8

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Key Terms Key Terms 9

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Summary Summary 10

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External Url

Multiple Choice Multiple Choice 11

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Questions Questions 12

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Exercise Set A Exercise Set A 13

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Exercise Set B Exercise Set B 14

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Problem Set A Problem Set A 15

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Problem Set B Problem Set B 16

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Thought Provokers Thought Provokers 17

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Chapter 9

Chapter 9 Chapter 9

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Why It Matters Why It Matters 1

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9.1 Explain the Revenue Recognition Principle and How It Relates to Current and Future Sales and Purchase Transactions 9.1 Explain the Revenue Recognition Principle and How It Relates to Current and Future Sales and Purchase Transactions 2

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9.2 Account for Uncollectible Accounts Using the Balance Sheet and Income Statement Approaches 9.2 Account for Uncollectible Accounts Using the Balance Sheet and Income Statement Approaches 3

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9.3 Determine the Efficiency of Receivables Management Using Financial Ratios 9.3 Determine the Efficiency of Receivables Management Using Financial Ratios 4

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9.4 Discuss the Role of Accounting for Receivables in Earnings Management 9.4 Discuss the Role of Accounting for Receivables in Earnings Management 5

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9.5 Apply Revenue Recognition Principles to Long-Term Projects 9.5 Apply Revenue Recognition Principles to Long-Term Projects 6

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9.6 Explain How Notes Receivable and Accounts Receivable Differ 9.6 Explain How Notes Receivable and Accounts Receivable Differ 7

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9.7 Appendix: Comprehensive Example of Bad Debt Estimation 9.7 Appendix: Comprehensive Example of Bad Debt Estimation 8

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Key Terms Key Terms 9

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Summary Summary 10

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Multiple Choice Multiple Choice 11

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Questions Questions 12

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Exercise Set A Exercise Set A 13

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Exercise Set B Exercise Set B 14

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Problem Set A Problem Set A 15

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Problem Set B Problem Set B 16

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Thought Provokers Thought Provokers 17

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Chapter 10

Chapter 10 Chapter 10

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Why It Matters Why It Matters 1

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10.1 Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions 10.1 Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions 2

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10.2 Calculate the Cost of Goods Sold and Ending Inventory Using the Periodic Method 10.2 Calculate the Cost of Goods Sold and Ending Inventory Using the Periodic Method 3

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10.3 Calculate the Cost of Goods Sold and Ending Inventory Using the Perpetual Method 10.3 Calculate the Cost of Goods Sold and Ending Inventory Using the Perpetual Method 4

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10.4 Explain and Demonstrate the Impact of Inventory Valuation Errors on the Income Statement and Balance Sheet 10.4 Explain and Demonstrate the Impact of Inventory Valuation Errors on the Income Statement and Balance Sheet 5

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10.5 Examine the Efficiency of Inventory Management Using Financial Ratios 10.5 Examine the Efficiency of Inventory Management Using Financial Ratios 6

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Key Terms Key Terms 7

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Summary Summary 8

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Multiple Choice Multiple Choice 9

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Questions Questions 10

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Exercise Set A Exercise Set A 11

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Exercise Set B Exercise Set B 12

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Problem Set A Problem Set A 13

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External Url

Problem Set B Problem Set B 14

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External Url

Thought Provokers Thought Provokers 15

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Chapter 11

Chapter 11 Chapter 11

External Url

Why It Matters Why It Matters 1

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11.1 Distinguish between Tangible and Intangible Assets 11.1 Distinguish between Tangible and Intangible Assets 2

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11.2 Analyze and Classify Capitalized Costs versus Expenses 11.2 Analyze and Classify Capitalized Costs versus Expenses 3

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11.3 Explain and Apply Depreciation Methods to Allocate Capitalized Costs 11.3 Explain and Apply Depreciation Methods to Allocate Capitalized Costs 4

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11.4 Describe Accounting for Intangible Assets and Record Related Transactions 11.4 Describe Accounting for Intangible Assets and Record Related Transactions 5

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11.5 Describe Some Special Issues in Accounting for Long-Term Assets 11.5 Describe Some Special Issues in Accounting for Long-Term Assets 6

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External Url

Key Terms Key Terms 7

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External Url

Summary Summary 8

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External Url

Multiple Choice Multiple Choice 9

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External Url

Questions Questions 10

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Exercise Set A Exercise Set A 11

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Exercise Set B Exercise Set B 12

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Problem Set A Problem Set A 13

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Problem Set B Problem Set B 14

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External Url

Thought Provokers Thought Provokers 15

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Chapter 12

Chapter 12 Chapter 12

External Url

Why It Matters Why It Matters 1

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12.1 Identify and Describe Current Liabilities 12.1 Identify and Describe Current Liabilities 2

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External Url

12.2 Analyze, Journalize, and Report Current Liabilities 12.2 Analyze, Journalize, and Report Current Liabilities 3

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12.3 Define and Apply Accounting Treatment for Contingent Liabilities 12.3 Define and Apply Accounting Treatment for Contingent Liabilities 4

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12.4 Prepare Journal Entries to Record Short-Term Notes Payable 12.4 Prepare Journal Entries to Record Short-Term Notes Payable 5

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12.5 Record Transactions Incurred in Preparing Payroll 12.5 Record Transactions Incurred in Preparing Payroll 6

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External Url

Key Terms Key Terms 7

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External Url

Summary Summary 8

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External Url

Multiple Choice Multiple Choice 9

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External Url

Questions Questions 10

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External Url

Exercise Set A Exercise Set A 11

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External Url

Exercise Set B Exercise Set B 12

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External Url

Problem Set A Problem Set A 13

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External Url

Problem Set B Problem Set B 14

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External Url

Thought Provokers Thought Provokers 15

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Chapter 13

Chapter 13 Chapter 13

External Url

Why It Matters Why It Matters 1

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External Url

13.1 Explain the Pricing of Long-Term Liabilities 13.1 Explain the Pricing of Long-Term Liabilities 2

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13.2 Compute Amortization of Long-Term Liabilities Using the Effective-Interest Method 13.2 Compute Amortization of Long-Term Liabilities Using the Effective-Interest Method 3

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13.3 Prepare Journal Entries to Reflect the Life Cycle of Bonds 13.3 Prepare Journal Entries to Reflect the Life Cycle of Bonds 4

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13.4 Appendix: Special Topics Related to Long-Term Liabilities 13.4 Appendix: Special Topics Related to Long-Term Liabilities 5

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Key Terms Key Terms 6

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External Url

Summary Summary 7

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External Url

Multiple Choice Multiple Choice 8

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External Url

Questions Questions 9

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Exercise Set A Exercise Set A 10

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External Url

Exercise Set B Exercise Set B 11

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Problem Set A Problem Set A 12

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External Url

Problem Set B Problem Set B 13

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External Url

Thought Provokers Thought Provokers 14

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Chapter 14

Chapter 14 Chapter 14

External Url

Why It Matters Why It Matters 1

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14.1 Explain the Process of Securing Equity Financing through the Issuance of Stock 14.1 Explain the Process of Securing Equity Financing through the Issuance of Stock 2

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14.2 Analyze and Record Transactions for the Issuance and Repurchase of Stock 14.2 Analyze and Record Transactions for the Issuance and Repurchase of Stock 3

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14.3 Record Transactions and the Effects on Financial Statements for Cash Dividends, Property Dividends, Stock Dividends, and Stock Splits 14.3 Record Transactions and the Effects on Financial Statements for Cash Dividends, Property Dividends, Stock Dividends, and Stock Splits 4

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14.4 Compare and Contrast Owners’ Equity versus Retained Earnings 14.4 Compare and Contrast Owners’ Equity versus Retained Earnings 5

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14.5 Discuss the Applicability of Earnings per Share as a Method to Measure Performance 14.5 Discuss the Applicability of Earnings per Share as a Method to Measure Performance 6

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Key Terms Key Terms 7

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External Url

Summary Summary 8

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Multiple Choice Multiple Choice 9

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External Url

Questions Questions 10

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External Url

Exercise Set A Exercise Set A 11

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Exercise Set B Exercise Set B 12

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Problem Set A Problem Set A 13

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Problem Set B Problem Set B 14

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Thought Provokers Thought Provokers 15

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Chapter 15

Chapter 15 Chapter 15

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Why It Matters Why It Matters 1

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15.1 Describe the Advantages and Disadvantages of Organizing as a Partnership 15.1 Describe the Advantages and Disadvantages of Organizing as a Partnership 2

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15.2 Describe How a Partnership Is Created, Including the Associated Journal Entries 15.2 Describe How a Partnership Is Created, Including the Associated Journal Entries 3

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15.3 Compute and Allocate Partners’ Share of Income and Loss 15.3 Compute and Allocate Partners’ Share of Income and Loss 4

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15.4 Prepare Journal Entries to Record the Admission and Withdrawal of a Partner 15.4 Prepare Journal Entries to Record the Admission and Withdrawal of a Partner 5

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15.5 Discuss and Record Entries for the Dissolution of a Partnership 15.5 Discuss and Record Entries for the Dissolution of a Partnership 6

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Key Terms Key Terms 7

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Summary Summary 8

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Questions Questions 9

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Exercise Set A Exercise Set A 10

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Exercise Set B Exercise Set B 11

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Problem Set A Problem Set A 12

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Problem Set B Problem Set B 13

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Thought Provokers Thought Provokers 14

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Chapter 16

Chapter 16 Chapter 16

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Why It Matters Why It Matters 1

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16.1 Explain the Purpose of the Statement of Cash Flows 16.1 Explain the Purpose of the Statement of Cash Flows 2

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16.2 Differentiate between Operating, Investing, and Financing Activities 16.2 Differentiate between Operating, Investing, and Financing Activities 3

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16.3 Prepare the Statement of Cash Flows Using the Indirect Method 16.3 Prepare the Statement of Cash Flows Using the Indirect Method 4

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16.4 Prepare the Completed Statement of Cash Flows Using the Indirect Method 16.4 Prepare the Completed Statement of Cash Flows Using the Indirect Method 5

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16.5 Use Information from the Statement of Cash Flows to Prepare Ratios to Assess Liquidity and Solvency 16.5 Use Information from the Statement of Cash Flows to Prepare Ratios to Assess Liquidity and Solvency 6

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16.6 Appendix: Prepare a Completed Statement of Cash Flows Using the Direct Method 16.6 Appendix: Prepare a Completed Statement of Cash Flows Using the Direct Method 7

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Key Terms Key Terms 8

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Summary Summary 9

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Multiple Choice Multiple Choice 10

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Questions Questions 11

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Exercise Set A Exercise Set A 12

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Exercise Set B Exercise Set B 13

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Problem Set A Problem Set A 14

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Problem Set B Problem Set B 15

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Thought Provokers Thought Provokers 16

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Additional Readings/Resources

Additional Readings/Resources Additional Readings/Resources

External Url

Financial Statement Analysis Financial Statement Analysis 1

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Time Value of Money Time Value of Money 2

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Suggested Resources Suggested Resources 3

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Index Index 4

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Course Modules